Updates to 12 Information Bulletins & 4 Removed
You are subscribed to receive updates to Information Bulletins and Departmental Notices from the Indiana Department of Revenue. The following Information Bulletins have been reviewed and updated in an effort to convert all bulletins to a new format:
Income Tax Information Bulletins
| Bulletin Number | Title | Update |
| 7 | Filing Requirements for Prior Year Individual Income Tax Returns | This bulletin has been changed to update the contact information provided in the bulletin. |
| 70 | Disability Income Deduction | This bulletin has been changed to include information for married individuals filing separate returns. |
| 78 | Foreign Source Dividend Deduction | This bulletin has been changed to reflect the updated definition of “foreign source dividend.†|
Sales Tax Information Bulletins
| Bulletin Number | Title | Update |
| 2 | Warranties and Maintenance Contracts | This bulletin has been revised to include a new introduction section and remove the section regarding purchases made prior to Jan. 1, 2013, as those purchases are no longer within the statute. |
| 13 | Application of Indiana Retail Sales Tax to Newspaper Publishers | This bulletin has been revised to provide additional guidance on the production exemptions and to include a new introduction section. |
| 38 | Application of Sales Tax to Direct Payment Permit Holders | This bulletin has been revised to include a new introduction section and instructions for how one may apply for a Direct Payment Permit. |
| 58 | Price Discounts | This bulletin has been updated to include more information on price discounts from the definition of “gross retail income,†which has been revised and amended since the last publication of this bulletin. |
| 67 | Exemption Available to Professional Motor Racing Teams and Two-Seater Indianapolis 500-Style Race Cars | This bulletin has been revised to reorganize the content and remove references to dates. |
| 68 | State Educational Institutions | This bulletin has been revised to provide further clarification in the introduction section and to reflect the new threshold for nonprofits to begin collecting sales tax effective July 1, 2022. |
| 69 | Commercial Printers | This bulletin has been revised to incorporate language from the statutes and regulations that were merely referenced in the prior version of the bulletin. |
| 78 | Application of Indiana Sales Tax to Layaway Fees | This bulletin has been revised to clarify the process for collecting and reporting sales tax for a transaction that has been purchased on layaway. |
| 79 | Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid | This bulletin has been revised to include an introduction section that explains the underlying exemptions that provide the basis for the guidance in this bulletin. |
Deleted Bulletins
DOR has also deleted the following bulletins for the reasons specified.
| Bulletin Type & Number | Title | Reason |
| Income Tax Information Bulletin #99 | Sales Tax Credits for Bulk Sales of Propane | The credit discussed in this bulletin is out of statute. |
| Income Tax Information Bulletin #103 | Application of Sales and Use Tax to Demonstrator Automobiles | The content of this bulletin is already covered in Sales Tax Information Bulletin #28S. |
| Sales Tax Information Bulletin #81 | Coal Gasification Technology Investment Tax Credit | The relevant content of this bulletin will be incorporated into Income Tax Information Bulletin #59. |
| Sales Tax Information Bulletin #86 | Alternative Fuel Vehicle Manufacturer Tax Credit | The credit discussed in this bulletin is out of the statute. |
Check out our Tax Library for other Information Bulletins and Departmental Notices.
